TMI Blog2021 (7) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... d erroneously under reverse charge, as per the refund application - the adjudicating authority is directed to grant refund within a period of 45 days from the date of receipt of a copy of this order with interest for the period starting after three months from the date of refund application till the date of grant of refund. Appeal allowed - decided in favor of appellant. - SERVICE TAX APPEAL NO. 51221 OF 2018-SM - Final Order No. 51688/2021 - Dated:- 28-7-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Rajesh Lal, Company Representative for the Appellant Shri Pradeep Gupta, Authorized Representative for the Respondent ORDER The appellant - SRL Advisors LLP is registered with service tax. They filed refund applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices including manpower supply up to 31 March, 2013. For rendering the manpower supply service, they also received manpower supply services from V. Search HR Consultancy Services, a partnership firm up to 28 February, 2013. Thereafter, they engaged their own employees. 3. In the verification report called for from the erstwhile Range12, as per report dated 21 July, 2014 the range officer reported the claim is inadmissible. In the personal hearing, the appellant reiterated that they being an LLP are not covered in body corporate and hence not liable to pay service tax under reverse charge, as applicable to a body corporate. 4. The Assistant Commissioner framed the following issues for deciding the refund claim: (i) Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an LLP (inserted by Notification No. 03/2012 dated 17 March, 2012). Further reference was made to clause (d) of Section 2 with reference to LLP Act, 2008 wherein Section 2(d) provides - body corporate means a company as defined in Section 3 of the Companies Act, 1956 and includes (i) a limited liability partnership registered under this Act but does not include (i) a corporation sole; (ii) a co-operative registered under any law for the time being in force; and (iii) any other body corporate (not being a company as defined in Section 3 of the Companies Act, 1956 or a LLP as defined in this Act), which the Central Government may, by notification in the Official Gazette specify in this behalf. Further reference is made Section 3(1) of LL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company as defined in the Companies Act. Further Rule 2(d) of LLP Act also provides a body corporate means a company as defined in Section 3 of the Companies Act, 1956 and includes an LLP registered under the Companies Act. Further reference was made to Notification No. 03/2012-ST which provides that the facility of deferred payment is allowed to partnership firms including LLP. However, the Commissioner (Appeals) was pleased to reject the appeal. 6. Being aggrieved, the appellant is in appeal inter alia, on the ground that the Court below have mis-directed itself in interpreting the provisions read with the notification inasmuch as the Commissioner (Appeals) have considered a LLP to be a partnership firm only for the limited purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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